[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.57]

[Page 1101]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                Subpart E--Places Subject to Special Tax
 
Sec. 194.57  General.

    Where liquors are sold by a proprietor in two or more areas within 
his place of business, only one special tax stamp is required. Where the 
proprietor lets to another person or persons the privilege of selling 
liquors in two or more areas within his place of business, whether such 
privilege is exercised separately or simultaneously with the proprietor 
or another concessionaire, each such person shall pay but one special 
tax.